I won't address the climb side of the efficiency question, it sounds like people have weighed in on that already. But in terms of getting down with battery efficiency, and getting down is a matter of decreasing lift in a controlled manner, I'd say getting down quickly is the answer. And THAT, from what I've found, seems to occur better with no lateral speed, just dropping straight down. And that would be the case for each mode, although SPORT would be fastest, NORM a close second...CINE, well you know about that.
As Old-Man Mavic said, "if on the other hand you descended at a 45 degree slope moving forwards while descending then the back pair of motors would have to spin faster than the front to allow the drone to move forwards as it descended ..."
That, sounds like the faster rear motors are having to give a little lift, which means you get down a bit slower, and that's something to keep in mind when you're fighting to get down out of the wind. I know there's the instinct to keep pressing for home, but it can be painfully slow to get down when keeping lateral motion to home. I know your question had more to do with efficiency though.
That's not to say don't do it. Sport mode, with no forward or side stick, just max down on the elevation, it's almost too scary of a drop...unless you want that. Probably pretty energy efficient though.